• Journal of Information Science Theory and Practice
• /
• 제1권2호
• /
• pp.16-35
• /
• 2013

Relevance has a long history of scholarly investigation and discussion in information science. One of its notable concepts is that of 'user-based' relevance. The purpose of this study is to examine how users construct their perspective on the concept of relevance; to analyze what the constituent elements (facets) of relevance are, in terms of core-periphery status; and to compare the difference of constructions of two groups of users (information users vs. information professionals) as applied with a social representations theory perspective. Data were collected from 244 information users and 123 information professionals through use of a free word association method. Three methods were employed to analyze data: (1) content analysis was used to elicit 26 categories (facets) of the concept of relevance; (2) structural analysis of social representations was used to determine the core-periphery status of those facets in terms of coreness, sum of similarity, and weighted frequency; and, (3) maximum tree analysis was used to present and compare the differences between the two groups. Elicited categories in this study overlap with the ones from previous relevance studies, while the findings of a core-periphery analysis show that Topicality, User-needs, Reliability/Credibility, and Importance are configured as core concepts for the information user group, while Topicality, User-needs, Reliability/Credibility, and Currency are core concepts for the information professional group. Differences between the social representations of relevance revealed that Topicality was similar to User-needs and to Importance. Author is closely related to Title while Reliability/Credibility is linked with Currency. Easiness/Clarity is similar to Accuracy. Overall, information users and professionals function with a similar social collective of shared meanings for the concept of relevance. The overall findings identify the core and periphery concepts of relevance and their relationships in terms of coreness, similarity, and weighted frequency.

• 대한산업공학회지
• /
• 제24권1호
• /
• pp.95-103
• /
• 1998

This paper deals with technology relevance analysis, which measures technological dependency between needs technology and its component technology as well as between needs technologies. The two-round survey was carried out: In the first round, a wide range of needs technologies in construction and building industry were identified and classified to meet a variety of social needs which were anticipated in the near future of Korea. In the second, relevance between needs technology and its component technologies was checked by some 120 experts. Based on the survey results, the individual relevances among needs technologies were computed. Finally the ranking of needs technologies in construction industry was set according to the degree of technology relevance. This relevance is to be used as one of criteria for the selection of national R&D projects which the Ministry of Construction and Transportation plans to promote in the next five years.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권11호
• /
• pp.335-346
• /
• 2020

This study aims to describe the role of corporate governance as a moderator in electronic financial disclosure that adopts Extensible Business Reporting Language (XBRL) and Company Characteristics on value relevance. The population in this study was all manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2018, totaling 166 companies. The sampling technique used purposive sampling method, namely, manufacturing companies that publish fully audited financial statements by December 31 of the year 2017-2018. The method used in this research is a quantitative description using the financial statements of manufacturing companies listed on the Indonesia Stock Exchange that have adopted XBRL during the 2017-2018 period. The data analysis method used is multiple regression analysis with moderating variables. The results of this study show a negative and insignificant effect of XBRL on value relevance, a significant negative effect of size on value relevance, a positive and insignificant effect of growth on value relevance, and a significant positive effect of profit on value relevance; meanwhile, corporate governance moderation variable has an insignificant effect in all hypotheses. Suggestions are to increase the number of variables that have an important role in value relevance and expand the number of research objects to be compared.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권3호
• /
• pp.49-59
• /
• 2021

This study empirically analyzes the effect of firm overinvestment propensity on the value relevance of capital investment. In order to verify this point, this study attempts to analyze the value relevance of overinvestment firms' capital investments. The analysis was performed according to the model of Biddle et al. (2009) and McNichols and Stubben (2008) on overinvestment propensity for analysis, and the results are as follows. First, in terms of overinvestment, corporate capital investment shows negative value relevance, so the excessive investments above reasonable levels have reduced firm's value. In contrast, the value relevance for capital investment showed a positive value for firms whose managerial propensity changed, that is, from under-investment in the previous year, it shifted to overinvestment in the current year. Second, as a result of analyzing the value relevance of the investment increase according to the investment propensity, the overinvestment firms showed negative values and the underinvested firms showed positive values; thus, the value relevance of the increase in investment was opposite to the investment propensity of the firm. These findings confirm that the stock market differentially evaluates investment efficiency according to investment propensity, continuity, and investment alterations, and reflects it appropriately in the firm's value.

• 유통과학연구
• /
• 제15권6호
• /
• pp.57-64
• /
• 2017

Purpose - The purpose of this study is to investigate the effect of brand message type on the object relevance between consumers and brands and to identify the mediation role of the object relevance in the effect of the message type on brand attitude. Research design, data, and methodology - Types of pride are classified into hubristic pride and authentic pride, and brand message types are divided into ability message and warmth message. Restaurant brand was selected by empirical study, and the experiment was performed with 2 (pride type: hubristic versus authentic) × 2 (message type: ability message versus warmth message) between-subjects design. The subjects of the experiment consisted of the undergraduates taking courses related to marketing. A preliminary step was taken to explore the difference in the perceived level of object relevance induced from each type of message between the consumer group that felt hubristic pride and the other group that felt authentic pride. This study analyzed the mediating role of the object relevance in the effects of the message type on brand attitude by means of Bootstrap method for each of the pride groups. Results - The results from the empirical analysis are summed up as follows. Regardless of pride types they felt in advance, consumers perceived their object relevance to be higher in the warmth information message than in the ability information message, and object relevance was analyzed to have a positive effect on brand attitude. It was analyzed that, regardless of pride types, object relevance played full mediation roles in the effect of warmth information versus ability information message on brand attitude. Conclusions - Based on the results, it may be suggested that marketers of a brand should endeavor to develop a warmth information message rather than a ability information message to prompt consumers to perceive the object relevance between their own brands and consumers, regardless of pride types, as long as a consumer feels pride in advance. In order to increase the consumers' attitude toward their brand, the brand marketers are solicited to check the object relevance between their brand and consumers, then, seek for the managerial ways to promote such object relevance.

• 치위생과학회지
• /
• 제17권5호
• /
• pp.454-461
• /
• 2017

The purpose of this study was to confirm the relevance of dental health capacity and pulmonary function status. The subjects of this study were adults aged 40 years and older, who participated in pulmonary function and oral examinations. The data used for this study were raw data from the sixth Korea National Health and Nutrition Examination Survey (2013~2015). Statistical analysis was performed by analysis of complex sample survey data. The results were as follows: First, restrictive and obstructive patterns were more prevalent among males than females. They were even worse in older subjects. Approximately 67% of smokers had obstructive pattern. Second, there was a relevance between dental health capacity and pulmonary function status. The functioning teeth index, number of present teeth, and number of sound teeth (ST), which are indicators of dental health, declined with decreased pulmonary function. The number of missing teeth (MT) increased as the pulmonary function deteriorated (p<0.05). Third, the relevance between dental health capacity and pulmonary function status after stratifying the life-long smoking experience was statistically significant in the tissue health (T-health) index and ST among non-smokers. The relevance between dental health capacity and pulmonary function status after stratifying the life-long smoking experience was statistically significant (p<0.05) for the T-health index, ST, and MT among smokers. However, there was no relevance between dental health capacity and pulmonary function status after stratifying the life-long smoking experience and adjusting confounding variables. In conclusion, there was a relevance between dental health capacity and pulmonary function status after confounding variables were adjusted. However, there was no relevance between dental health capacity and pulmonary function status after stratifying the life-long smoking experience and adjusting confounding variables.

• 아태비즈니스연구
• /
• 제14권4호
• /
• pp.233-254
• /
• 2023

Purpose - This study aims to verify whether the effect of tax avoidance on corporate value is non-linear in the Korean financial markets. Design/methodology/approach - This study believes that the cause of the inconsistent empirical analysis results of previous studies that verified the relationship between tax avoidance and firm value may be an error in assuming linearity, and verifies whether a nonlinear relationship exists. The sample company in this study is a December settlement corporation listed on the Korean stock market, and the analysis period is from 2000 to 2021. In the empirical analysis model, Tobin's Q is used as a proxy for corporate value, tax avoidance is used as the main independent variable, and a regression model is designed with corporate size, growth rate, and debt ratio set as control variables. Findings - As a result of the empirical analysis, it can be confirmed that there is an inverted U-shaped nonlinear relationship between tax avoidance and corporate value. In the additional analysis using Ohlson (1995) firm valuation model for the robustness of the results of the empirical analysis, the same nonlinear value relationship between tax avoidance can be confirmed. Research implications or Originality - This study is considered to be meaningful in that it verifies the non-linear relationship of tax avoidance, which has not been attempted in previous studies. The meaning of the inverted U-shaped nonlinear relationship presented in this study is that corporate tax avoidance acts as a factor that increases corporate value up to a certain level, but rather becomes a factor that decreases corporate value when it exceeds a critical point. These results are expected to provide new perspectives and perspectives on tax avoidance to companies belonging to the Korean capital market.

• 디지털산업정보학회논문지
• /
• 제11권1호
• /
• pp.157-169
• /
• 2015

In digital marketing, means of public relations and marketing of enterprises are changing into marketing techniques of predictive analytics. A significant study can be carried out by an analysis of 'the patterns of customers' uses' using big data on major portal sites and SNSs and their correlation with related keywords. This study analyzes the origins of mythological characters in major brands such as Nike, Hermes, Versace, Canon and Starbucks. Also, it extracts related keywords and relevance using big data on portal sites and SNS and their correlation. Nike marketing that reminds people of 'the goddess of victory, Nike' formed a good combination of the brand with relevance. Most of them are based on Greek mythology and have rich materials for storytelling and artistic values in common. Hopefully, this case analysis of foreign brands would become a starting point of discovering the materials of the domestic mythological characters.

• 아태비즈니스연구
• /
• 제9권3호
• /
• pp.71-82
• /
• 2018

This study verifies whether the sustainable tax strategy provides unique information on earnings persistence and brings about the difference of value relevance of accounting information. Sustainability is measured by the 5-year coefficient of variation in cash ETR, such as in McGuire et al.(2013), which measures variability in long-term performance of tax avoidance. The value relevance of accounting information in this study is modified by the Ohlson model(1995), which explains the value of the firm by using accounting information such as net assets and net income and other non-accounting information. The samples of this study are the firms listed on the securities market from 2004 to 2015 and the final samples are 3,133 firm-year. The results of this empirical analysis show that the value relevance of accounting information increases as firms have long-term and sustainable tax strategies. Most of the prior studies on tax strategies have examined the tax minimization strategy that minimizes the tax cost. However, this study is different in that the sustainability of the tax strategy affects the value relevance of accounting information. The results of this study will be useful for the users to make decision using the value relevance of accounting information.

• 대한간호학회지
• /
• 제16권2호
• /
• pp.63-69
• /
• 1986

The main purpose of this study was to find out variables relevant to self-care activities of physically disabled person. The subjects of this analysis were 1277 person which is between 15~64 years, the data came from the 1985 National Interview Survey on Disabled Person in Korea. For this analysis, Breakdown, Oneway and Discriminant Analysis were used. The finding of the analysis can be summarized as follows: First, the mean of self care activities was 2.57 (SD: 0.69, range: 1-3). The relevance for the self-care activities by several variables is as follows. 1. The relevance for the self-care activities by socioeconomic status is significant at age, education level, occupation of household members variables. Especially, in the case of high age, low education level, the self-care activities are shown low score. 2. The relevance by impairment characteristics is shown high significance at all input variables. When disabled person have double impairment. paralysis, late occurance age, and is due to diseases the self-care activities score is lowered. 3. The relevance by health care services variables. is not shown significant at all input variables. Second, the relevance for social activities by sev-eral variables was conducted by discriminant analysis. The relative importance of social activities discriminant function is 0.344 of eigenvalue. The-canonical correlation between the social activities discriminant function and 9 dummy variables is 0.51, total variance of dummy variables for social activities is shown 26 persent. The self-care activities variable represents the highest contribution of its associated variable to the function (canonical coefficient: -.56). The occurance age, the occupation of household members, the education level variables are shown comparatively high contribution to the function. To sum up, this analysis suggests that the self-care activities variable is the highest contributed to the social activities. In relation to self-care concept, this finding will be useful in rehabilitation nursing care.